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LA SOC DES CREMATORIUMS DE LA MARTINIQUE : revenue, balance sheet and financial ratios

LA SOC DES CREMATORIUMS DE LA MARTINIQUE is a French company founded 23 years ago, specialized in the sector Services funéraires. Based in FORT-DE-FRANCE (97200), this company of category ETI shows in 2024 a revenue of 1.9 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-09

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - LA SOC DES CREMATORIUMS DE LA MARTINIQUE (SIREN 447761396)
Indicator 2024
Revenue 1 873 706 €
Net income 501 895 €
EBITDA 1 102 570 €
Net margin 26.8%

Revenue and income statement

In 2024, LA SOC DES CREMATORIUMS DE LA MARTINIQUE achieves revenue of 1.9 M€. After deducting consumption (114 k€), gross margin stands at 1.8 M€, i.e. a rate of 94%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 1.1 M€, representing 58.8% of revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 502 k€, i.e. 26.8% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

1 873 706 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

1 759 475 €

EBITDA (2024) ?
Gross Operating Surplus (EBITDA)
Definition
Resources generated by current operations, before depreciation and financial expenses.
Formula
Value added - Personnel expenses - Taxes
Interpretation
Positive = profitable activity

1 102 570 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

619 465 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

501 895 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

58.8%

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Assets

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Liabilities

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Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 0%. This very low level reflects a solid financial structure, offering significant room for future investments or acquisitions. Financial autonomy (= Equity / Total assets x 100) reaches 64%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 34.8% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

0.319%

Financial autonomy (2024) ?
Financial autonomy
Definition
Share of equity in the company's total financing.
Formula
(Equity / Total assets) x 100
Interpretation
> 30% : Good autonomy
20-30% : Average
< 20% : Low

64.339%

Cash flow / Revenue (2024) ?
Cash flow / Revenue
Definition
Self-financing capacity relative to revenue.
Formula
(CAF / CA) x 100
Interpretation
The higher the ratio, the more cash the company generates

34.755%

Repayment capacity (2024) ?
Repayment capacity
Definition
Number of years needed to repay debts with cash flow.
Formula
Financial debt / Cash flow
Interpretation
< 3 years : Excellent
3-5 years : Fair
> 5 years : Warning

0.017

Asset age ratio (2024) ?
Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Interpretation
< 50% : Recent assets
50-70% : Normal wear
> 70% : Aging assets

39.7%

Solvency indicators evolution
LA SOC DES CREMATORIUMS DE LA MARTINIQUE

Sector positioning

Debt ratio
0.32 2024
2024
Q1: 4.12
Med: 20.05
Q3: 55.53
Excellent

In 2024, the debt ratio of LA SOC DES CREMATORIUMS D... (0.32) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
64.34% 2024
2024
Q1: 29.89%
Med: 52.45%
Q3: 67.81%
Good

In 2024, the financial autonomy of LA SOC DES CREMATORIUMS D... (64.3%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.

Repayment capacity
0.02 years 2024
2024
Q1: 0.0 years
Med: 0.55 years
Q3: 2.06 years
Good

In 2024, the repayment capacity of LA SOC DES CREMATORIUMS D... (0.02) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 293.84. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2024) ?
Liquidity ratio
Definition
Ability to meet short-term debts with current assets.
Formula
Current assets / Current liabilities
Interpretation
> 1.5 : Very good
1-1.5 : Fair
< 1 : Liquidity risk

293.841

Interest coverage (2024) ?
Interest coverage
Definition
Ability to cover interest charges with operating income.
Formula
EBIT / Interest expenses
Interpretation
> 3 : Comfortable
1.5-3 : Acceptable
< 1.5 : Risk

0.0

Liquidity indicators evolution
LA SOC DES CREMATORIUMS DE LA MARTINIQUE

Sector positioning

Liquidity ratio
293.84 2024
2024
Q1: 143.23
Med: 221.26
Q3: 335.42
Good

In 2024, the liquidity ratio of LA SOC DES CREMATORIUMS D... (293.84) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
0.0x 2024
2024
Q1: 0.0x
Med: 1.27x
Q3: 5.75x
Average

In 2024, the interest coverage of LA SOC DES CREMATORIUMS D... (0.0x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.

Working capital requirement (WCR) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 92 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 191 days. Excellent situation: suppliers finance 99 days of the operating cycle (retail model). Overall, WCR represents 307 days of revenue, i.e. 1.6 M€ to permanently finance.

Operating WCR (2024) ?
Operating WCR
Definition
Financing requirement generated by the operating cycle (inventory + receivables - trade payables).
Formula
Inventory + Customer receivables - Trade payables
Interpretation
Negative = cash released
Positive = financing needed

1 599 358 €

Customer credit (2024) ?
Customer credit (days)
Definition
Average payment term granted to customers.
Formula
(Customer receivables / Revenue incl. VAT) x 360
Interpretation
< 45j : Good
45-60j : Average
> 60j : Long

92 j

Supplier credit (2024) ?
Supplier credit (days)
Definition
Average payment term obtained from suppliers.
Formula
(Trade payables / Purchases incl. VAT) x 360
Interpretation
The longer the term, the better for cash flow

191 j

Inventory turnover (2024) ?
Inventory turnover (days)
Definition
Average storage duration for goods or materials.
Formula
(Inventory / Cost of goods) x 360
Interpretation
The lower the ratio, the faster the turnover

0 j

WCR in days of revenue (2024) ?
WCR in days of revenue
Definition
Expresses working capital requirement in days of revenue.
Formula
(Operating WCR / Revenue) x 360
Interpretation
The fewer days, the better the working capital management

307 j

WCR and payment terms evolution
LA SOC DES CREMATORIUMS DE LA MARTINIQUE

Positioning of LA SOC DES CREMATORIUMS DE LA MARTINIQUE in its sector

Comparison with sector Services funéraires

Valuation estimate

Based on 108 transactions of similar company sales (all years), the value of LA SOC DES CREMATORIUMS DE LA MARTINIQUE is estimated at 1 859 514 € (range 764 281€ - 4 350 052€). With an EBITDA of 1 102 570€, the sector multiple of 2.4x is applied. The price/revenue ratio is 0.36x (conservative valuation). This multiples method compares the actual sale price of similar companies to their financial indicators (Revenue, EBITDA, Net Income). It provides a market-based indicative estimate.

Estimated enterprise value 2024
108 transactions
764k€ 1859k€ 4350k€
1 859 514 € Range: 764 281€ - 4 350 052€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
1 102 570 € × 2.4x
Estimation 2 700 838 €
1 155 827€ - 6 724 100€
Revenue Multiple 30%
1 873 706 € × 0.36x
Estimation 677 958 €
243 305€ - 1 024 944€
Net Income Multiple 20%
501 895 € × 3.0x
Estimation 1 528 542 €
566 884€ - 3 402 596€
How is this estimate calculated?

This estimate is based on the analysis of 108 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.

  • EBITDA Multiple: Preferred method for profitable SMEs. EBITDA reflects the ability to generate cash.
  • Revenue Multiple: Used for growing companies or those with low profitability. Reflects commercial potential.
  • Net Income Multiple: Relevant for mature companies with stable results.

This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).

Similar companies (Services funéraires)

Compare LA SOC DES CREMATORIUMS DE LA MARTINIQUE with other companies in the same sector:

Voir toutes les statistiques du secteur Services funéraires

Frequently asked questions about LA SOC DES CREMATORIUMS DE LA MARTINIQUE

What is the revenue of LA SOC DES CREMATORIUMS DE LA MARTINIQUE ?

The revenue of LA SOC DES CREMATORIUMS DE LA MARTINIQUE in 2024 is 1.9 M€.

Is LA SOC DES CREMATORIUMS DE LA MARTINIQUE profitable?

Yes, LA SOC DES CREMATORIUMS DE LA MARTINIQUE generated a net profit of 502 k€ in 2024.

Where is the headquarters of LA SOC DES CREMATORIUMS DE LA MARTINIQUE ?

The headquarters of LA SOC DES CREMATORIUMS DE LA MARTINIQUE is located in FORT-DE-FRANCE (97200), in the department Martinique.

Where to find the tax return of LA SOC DES CREMATORIUMS DE LA MARTINIQUE ?

The tax return of LA SOC DES CREMATORIUMS DE LA MARTINIQUE is available on this page. Click on a year in the 'Data by year' section to view the account details (assets, liabilities, income statement). Data comes from INPI (National Institute of Industrial Property).

In which sector does LA SOC DES CREMATORIUMS DE LA MARTINIQUE operate?

LA SOC DES CREMATORIUMS DE LA MARTINIQUE operates in the sector Services funéraires (NAF code 96.03Z). See the 'Sector positioning' section above to compare the company with its competitors.